Recently, the Beijing Municipal Science and Technology Commission have issued a notification about "carry out the identified work about research and development projects of the enterprise in 2014”. This notification stipulates that all independent enterprises which are registered in Beijing may apply to the Municipal Science and Technology department for identifying their 2014 R&D projects, this is only available to projects that meet the criterions of No.116, No13 and No.70 regulations. By After identification, the companies can apply for the additional deduction of the research and development expense at the competent tax department by taking the appraisement opinions of the research and development projects of the enterprise and the relevant materials. From this point, the 2014 annul R&D expense additional deduction work has officially started.
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